please show round up formula to get the following answers.

Home Insert Draw Formulas Data Review View Calibri 10 B I U abe A ABC 123 fx = C17 + C9 C13 B D G 1 2 Milestone Two - Break-Even Analysis 4 5 COLLARS LEASHES HARNESSES 7 Sales Price $ 28.00 $ 30.00 $ 35.00 8 9 Fixed Costs $ 4,028 $ 4,028 $ 4,202 10 11 Contribution Margin $ 18.90 $ 17.90 $ 20.40 12 13 14 Break-Even Units (round up) 213.00 225.00 206.00 16 17 Target Profit $ 300.00 $ 400.00 $ 500.00 18 19 Break-Even Units (round up) 318.91 20 22 Target Profit $ 500.00 $ 600.00 23 24 650.00 Break-Even Units (round up) 25 26 28 29 30 31 32 33 34 35 36 37 38